https://www.taxtmi.com/caselaws?id=794821 Madras HC held that a GST demand based on mismatch of input tax credit, without allegations of fraud, wilful misstatement, suppression of facts, or intent to evade tax, must be proceeded with under Section 73 and not Section 74, in view of Section 75(2). The show cause notice and summary order were treated as Section 73 proceedings, and the assessment order invoking Section 74 was set aside with directions for fresh adjudication under Section 73. Because the assessment was wrongly classified as Section 74 action, the rejection of the Section 128A application also could not survive and was set aside, with liberty to file a fresh application after the new order. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794821 Madras HC held that a GST demand based on mismatch of input tax credit, without allegations of fraud, wilful misstatement, suppression of facts, or intent to evade tax, must be proceeded with under Section 73 and not Section 74, in view of Section 75(2). The show cause notice and summary order were treated as Section 73 proceedings, and the assessment order invoking Section 74 was set aside with directions for fresh adjudication under Section 73. Because the assessment was wrongly classified as Section 74 action, the rejection of the Section 128A application also could not survive and was set aside, with liberty to file a fresh application after the new order. Case-Laws GST Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794821